News & Views

Tax Plus - January 2008

The Pre-Budget Report on 9 October 2007 made reference to changes to the remittance basis of taxation for non-UK domiciled individuals who are resident in the UK, and also to a change in the way that the days test for determining an individual’s residence status in the UK would be applied. Although an outline of the new provisions was set out in press notices at the time, we have only now received the specific detail.

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